If any person, after demand made by the assessor, neglects or refuses to give, under oath, the statement provided for in Section 3.28.050, or to comply with the other requirements of Sections 3.28.005 through 3.28.645, the assessor must note the refusal on the assessment book or roll, opposite his name, and must make an estimate of the value of the property of such person and the value so fixed by the assessor must not be reduced by the council. (Prior code § 6.04.140)